990 - US ELF: Data entry guidelines for addresses

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For an address to be valid for electronic filing, the address must include the city, state, and ZIP code. If any of this information is missing, the IRS will reject the return. Refer to IRS Publication 4164, Modernized e-File (MeF) Guide for Software Developers And Transmitters, Exhibit 5 for a complete list of valid ZIP codes.

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